Skip to content
V0529-14 ·27 February 2014 ·consulta-vinculante Medium impact
Tax

A spouse's child ceases to be an affine descendant of the former stepfather following divorce

A consultant inquired about their kinship group regarding an inheritance from a former stepfather. The DGT ruled that, as the marriage ended in divorce, the relationship of affinity is terminated.

In 6 key points

Lifecycle

2014-02-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact